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vv . ? r
b 14- » u l
f , -« V 1 ' »
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[■£ .'j*- ' . ’ £
;fc
■»*-*■*■ f
; 'h +r
-.16’..: •„
f :*-k' Tv J < *
v > v*
■ i;fcVi ■:••..■ k J " •'••f-V' •
-K*'s>:’ T-” .*-' «n'd. tbe'siki»»'
• J±y *] i <: v ‘ V ;«* *■ ? § dacta of tho rediatillation of coal tar thoa
-'■*• -■-'-■--'F*odacei lL iVojP
‘, * ~. * Xj located as with oaeh other shall
; ;’pfty 'tfi9 tafesjmpqsed by thiaactupoiviho
4 SL& ,1 ~ «'• * • »i -,§/ company lifting iSe y'^"
Oricoaiillominatingoil,refinwipindaped
v £ > , *; ’’V- by the
r . pete, petrbleam; oivrock oil, and all other
j$wWU'V:»:Lv ; ;• ■>; ,* .*» V* 1 'f_ . f * bittmiinis^jeuts^c^’ iued {of lifcepor
r%* fc*„ T«\ J‘ *s' x vjr poaea, ten;cet(ts per gatlon : 1 Trbcufed, That
4**! -’** -s’ \ 1 1, * aneltoirrefined.'and-jprodticedbythe'dia
■•'-tillhtionibf coal explosively, shall be anb*
to
;;Y. loi^uw'thing-in-•'this act to tho contrary
; -; i ;iiotiriCfistfthdihgt And provided,
distillers ofcoaVoil-shall be-aubject
~ .3»ft * ?u» *, <•*, - to all the previsions of thislact, hereinhe?
?S??’"•>£■ fore set jfprth and ;applicttbir tO >
i M *,** iJ \ , 4 ’r. dtstiUerspf rcgart
' <lw v i‘» .f to licffnsesi bpndflj’jethrns, and all other
Ste/ r -' for.the parposeof as-.-
i>^4-H^ , ”«otthinlhg-'-Ute;\qaaiiCfy, distilled, and se-
V#*, v-tfl ii . •' caring the payment of.duties, so far.toMhe
same may, in theiindgiaqni <Kifo(9»»nia»
■-.'« io “”4/ , S JrtWiEg*"*"*. *?2 nnd,r
jsjH;t,*\i‘ 'A regulations prescrtbedby him, be neces
•. . sary for thatpurpose.- •».-• :.V.
Ami; all 'preparations
S'®3S] of which] Coffee "forms : a part, oiwhiohlsl
'A-RAaaa - preparediforoale.as a substitutefor coffee;'!
JSJ A w«i- < e<”-] ' Jj '* ~ ] ■!_ three mills per pound. A.; a ; a-; Ai
?A-v 'On. ground peppor,: ground .mustard,
MiAA'W-'gTomid; cloires,' 'ground
r : - casaio, and ground ginger, and _alljmiiiA
. tioDS of] the same/onejeent Xj]
: - r ;-.Oh.sugar,' refined,' whether loaf;-.lump,'
P&A or pulrorued,.twojmUln.per
On sugar, «fincdormade from molasses,
®ssss:v*irup or molasses, mclado or. ! concontrifrf
B : ¥Cs?s i : .ihtlado, two,mills'per'poiihd;. • .':. t '«,
tSi'AAi - • On-all brown, J'tu'eoT4dp l or olarified
; ..> ' . sugars produced, directly frftu .tho fagar
.S:tsli!-?;?i.K"-' • S'- hone, -apd not. from, sorghulnAoriilmpheej
U AS'iii--Otherthw>Ubojo wradaMd hy the rofiutf,
.&■<“> d - sll confectionery,,
r \}Ll •- , i s ' ,I';V \n made wholly, or inipartof. sugar, One cont,
W>4-.«oeoa preparod, one
x4v 4f%r k,, , ( , , On seteratus, and bicarbonato of;soda,-
pound; , ' *■:' - -
J^'-i:N;“';h: ; A;-V;l ; PnAeM^ch» ;
•’ |] A - ' pound; nude of corner wheat,,ohd and-jt.
J;''?:-!?!':]; if Mltrpcr pound; mode of rice or any
issrf:;K]].otfier niatarlal[ fonr.mills,per,ponßd;..iii’^:
i;',,-A On totScco, ,caTehd)«l‘i Plugii lw lsV -'fi* l6
f > - cut, and manufactured oteUdcecriptloUs,-
* !; ia:j]-K?'V]it. ':. (not including snuff, cigars,'and stuokhog:
stemSfy Tolhed'at more
’J > 1 ' ,4 than thirty cents per - pound; fifteen cents
1 • • ' per pound; rained at any sum hotniwißt
r .‘a A h,’. '.: : .p: . ing thirty cents per pound, ten coots per
• -'. I* pound;.
hr, ; a- On imqklog tobacco prepared with oil
y. J A- the stems ityfire cents jwr pound; .;
|f .. On smokingdobsccoj-madO Wclnsirely of
| ' stems, two cents per pound) » > •
-. : r- Sta-.'..;..*. -■■ 'Ou snuff maunfactured of tobacco, ground
-p]' - dry or damp, of nil descriptions; twenty
f-- cents per pound; -rr-*.
•|; .A « On rnlued at not orer fire dollars
{■- - per thousand, one doUnrnnd fifty Cents per
e •’ thousand;
:. On cigars, rained at orer fiTO, and not
orer ten doUnts per thousand, two dollira
-' i. per thousand! --
A Ou cigars, rained at orer.ten and noV
ores t senty dollars per thOusand, two dot*'
v-A i-A :. lara and-fifty thouitjnd
i;]as - - On rained at'orer ttrenly-doHais
] per three dollars and fifty cents i
, | per thousand; - ‘ '
; t • On gunpowder, and :»11 - explosire sub
, I stances used far mining, blasting, artillery, :
; r- orsporting'pitrposcSrWhen.Taluedat dguri
-: I teen centa per pound or leso flro mills per
I poundjAWhen ralaed Bt nbOre eighteen
-1 cents per’pouud, wnd uol eieeeding .thirty
; I :. cents per pound; one iceni perpoandp and
, p whenroluedatßbore.lhlrly.eentaAper
’ §A . pound, aiieentSiperpotmd; ,'•
-.■■» Onwhitoleadj-twetttyAfiTerpentfperbttf:
a' hundred pounds;
‘V _ On oxide of sine, twenty-fire cents per
■t r one hundred pounds; .'-■A',-J. '
, '3 ■; On sulphate,of barytes, tea’cents per one
hundred pounds: Ftcmdct; White
£v . lead, owde of «ne,4adsulpß>leflf h«^tes,
* S , a; --
s’ » -
♦f! »w-s.« . »*. V• t
.? 1
|V“.
4 r •?. v.
-2>j v
5 3s;s-.Y^jf^v» : .=,'
V
1%
O F'BLCiAi.
V'*»Fws r
I* JUA.WB OF- XBE J7NIXBB STATES. J-
Pataedcti>'the -Second Seuioti of thf Thiriy
tcvenlh'Oongus*. -■.. *>
■ [Pyj^Lio—ijo. . .07— ./rpw.-j TWsr
- v day jforniny t <&?#/&,]/;:.,;.■.•»
, Bee" 74- rAnd ‘be i(’fut'thtt^iuicUd % Thai
• thVvalacatid quantity of goods,, wares,
• and merchandise requited -to be stated, as
aforesaid* and ail
doty, shall boestimated by theactnal sales:
made by ; tlo. mftnufocturer;*bf; byhis, her,
or or person or persons acting
in bis, her, ortheir behalf-,'snd where ouch
goods, ware3j aqd~ merchandise haye beqa
removed . for consumption, or< for. delivery
to others, or,..placed ;onshipboard, or.. aro
no longer .withim tbe custody.!and control
. of the manufacturer-or Manufactures, or
bis-or tbrfr being • id his; hety or
- their fhctory r or '[irarehou^o,: : lhe :
vajue BhaTl be. Cstitaatedjby.lhe average of
thd market valify of and
-merchandise, daring time .the.
- same would >h*vp became liable -and
charged with duty. i-c; -t ’ c.-~'
Sec. 75. And be it' farthif t/tacted^ . That,
fromknd after tbe-saidfirstdayof August,
cighteeu hundred and'fllxty-ttyd/apbn Ut6
article^, 1 gbdds; ‘vrarcs,: ttnu. merchandise,
hertth’mentioned, which ehalC thereafter,
bo'produced apdßold,orbo manufactured,
or made and sold, or removed for consump- ,
tion,'or for delivery toothers than agents
of:the-manufacturer or* producer’within 1
*Blates u or’Territories- iherebf;
there shall 'Wlevied t 'feollebtedj and ptfd
by-the producer or manuflatarer thereof,
that is to say } *
- On aUmineral coals, except suob as bro
known; in thetrade-aspea coal, nfid' dust
coaV three and*» half- cents-per ton?"f>o
v oided, That for all • cpntrocW 6f leaso of
• coat. lands i madfe the ;fi ret -day' of
: -Apnl, eigbtoen>hundred and sixty-two, the
lessenshall pay tho tax.
OlTlard oil, mustard seed oil,llnseedoil,
and -on :all -anunal -or vegetable Oils not
• exempted * nor- provided .for elsewhere,
whether pare or adulterated, tWo cents per
• gallon: iYowtfcdjiThatrcd oil orolei&acid,
, produced in the manufacture ofxaadles,
- and uaed'as a material in.the manufacture
of soaftiparaffins^whdlffnnd'fisluoil sbtitl
- be exempted from this duly.-: < ••a' •
■*"- v On -gas, 4lfuminirtlngi df tfoblr
wholly or, in part, or aiy? qther material,
•; whon tbe : product , sijaU-hQ''iiot above five
hundred thouspnd;;cpbiO:/cet per. month,.
■ v v five cents per one thonsandeubic feet; when
rthe product shall be above five hundred:
- and not exceeding five millions of
cnbio feet i per-month,- ten: cents perone
thousand cubic feet; ‘srheji. thQ..product.
; shall be above five millionsfifteen eents per
one thousand oabie feet, and the generhl
: average of tbo monthly productfor the year,
v. preceding tho return required by this act
shall regulate tho rate pt duty herein im
- posed; and where any gas company shall
not operation: for •the: year
next preceding tho return as aforesaid,
then thei-rate Bhall be regulated upon tho
, estimate average of the monthly.product:
r-Promded,. That the prodnet-required to be
this act shall ha understood rto
rjbi the product charged in thehilla actually
rendered by any gas company during iny
- month preceding the return, and all gas
- companies are hereby authorized to odd
tbo dutyand tsximposed hy this act to tbo
. price r " thousand fcEt on gas sold. Pro*
.ooper.l ——- —, w
tidtZjuTlhtT l i Ib&l all ; gas furnished ,fpr
's hghtmg- ’BltMt tamps 7 / and not measured
and aU gaa . made for. and used any
v boteVinut - tarern, ■ and pmale dwelling-.
- - house shall be subject to duty and may be
estimated l andifthe returns in any case
shall be ignderoLated' or underestimated*it
: shaUbeibe'dttty of'the assistant assessor
of the diatnct to increase the name as-be
-shall deem just and proper: And provided}
further, coaltarprodaced in the man?
or any ono of
uem, shall be subject to an*
. --uai jmy Ii cduisequeuce-of being
mixed op ground with linseed .'.oil. when
iho duties njka ‘thd ta&ferUlk 1 bo 'mixed or
ground ahallliavebeenpreviously actually
pald'J ; r-' ;r '
Oq all paints and painters" colors dry or
grOandln oil, or ; in pa&U3“withiwat£r f not
®tii6r*iae.providpd for* fiye per: centum ad,
WQTOm .. t =, • ■ „ ■■■ ... i, ■■:. ■ ....
Oa cloclt movements’'made to- run -one
day, fire cents .each ; made to run more
than one day, tea cents each; - -j > -
• On. pinSj solid-head or , other, fite per
centum ad.valarcmv-; -•• -•!■
; On> umbrellas and-parasols made of cot
- toa,mlkivpr other material; fire per centum
ad.valorem 7
i ; Oa sorews, commonly called wood screws,.
one and a half cent'per pound;
[. . Ob 1 railroad irou, and all other irpn ad
[.yatffccd beyond slabs, blooms, or Joopa, and .
mot advanced beyond bars .0r...r0d5,.-and.
bahd, hoop, , and aheoLiroa,; not; thinner
i tban : number ; eighteen- .twire-gaugej mnd'
plate iron not dcs*: than rone-eighth of-air
mch-in thickness,- one dollar and fifty cents
per-tonj- on railroad iron re-rolloff, seventy
fivecenU perton; on baud, hbop and sheet
iron number eighteen-
gaage, pWto-Iron: less limn one-eighth pf
an inch .in/thTckness, and cut nails, and:
spikes,'iwo dollars per ton: JVomdfd,; That
banyrods', bqnds,\boops, sheets, plats/naila,
.from iron upon
which the duty of one dollar and fifty efenta
has been levied and be sutyect
only-to-a daty'bt fiTty ccnts per } ton inad-
thtiffeto,* &by‘ things in this act to r the
contrary notwithstanding. - On stoves and
hallowwarG, dnk dollar and fifty cenjß por
ton of two thousand pounds; qastjron
used for., bridges, buildings, or.other perr
manent; structures, one .dollar per ton:
iron.nsed-for-like pur*
poses .shall, be chargediso additional duty
beyond the :Bpecifioi duty-imposed by’this
acL Oa stcel- in ingots, bars; sheets, or
wire-ootless than one-fourth of an inch in
thickness; valued at Beved cents per pound
or: less, four dollars per ton; valued at
above seven cehts per pound, and not'abovo
eleven cents por pound, eight dollars; per.
ton; valued above eJcven ceuis per pound,
ten dollars per ton. ; i
: ■ On paper of all descriptions, including
paste board.and binder’s boards, three per
con turn, ad valorem; - ■
. On soap, cattilc,- palm-oil, crasive, and
soap of all-other descriptions,' white or col
ored; -except -soft-soap and soap otherwise
-provided for, valued not above three and a
half cents per pound, one mill per pound;
valued at above three and a hjilf cental per
pound,five mills perpqund;....... i
On soap, fancy;- -scented,- honey, cream,
transparent,'and > all-descriptions of toilet
and ahavingsoap, two cents per pound; -
• On-;aaU,< four-cents .per one hundred
'pounds;-- !
On pickles -and preserved fruits, and on
-all prescrYod' meats, fish, and shell-fish in
cans-or ait-tight packages, five percen
-turn ad valorem; -
On glue andgalatme of. all. descriptions
in the solid state, five mills per pound;-
; On glue and- cement, made wholly or in
part of glne, tOubc sold m the liquid state,
twenty-five cents per gallon;
On patontorenamelicdleather, five mills,
per square foot; y i
• On patent Japanned split, used for dash
er leather, four nulls per square foot;!
• On patent or enamelled|Skirting leather,
one ahd a half cent per square foot;. - i
On dll sols and roughor harness leather,
-made'from hides, imported east of the Cape
of Good Hopo, and all damaged leather,
five mills perphund; a
: 5 On-ntt-othersole or rough leather, hem- . . f. *. >»
lock-tamed,"and harness leather, seven carhui.es, yachts, dilliaud-vabi.es, and
mills per pound; I „ tlate.
' 'On air sole or rough leather, tanned in Carriage-, gig, chaise, pomton, wagon,
whole or in part with white oak, one cent .buggy-wagon, carryall, rockaway, or other
per pound*" ■ • . like carriage, tho body of which rests upon
all finished oc curried upper leather, spnngß of any description, kept for use,
made from leather tanned in the interest of and which shall not beexclusiyelj
the parties finishing or-currying such td in husbandry or for the transportation of
leather not previously taxed : in tho rough, merchandise, and valued at seventy-five
: except calf Bkini one cent porpbuod;!. dollars or over, including the harness used
-On bend and 1 butt leather, one cent per therewith, when drawn by one horse, one
■ pound; • ■* i dollar.
On offal leather, five nulls per pound; _ Carriages of like description drawn by
' On oil-dressed leather, and deer skins .two horses, and any coaeh, hackney-coach,
' drafiseA or Btnoked f two cents per pound j otnnilmß, or four wheel carnage, tflo body
- Qn tanned calf skins, six cents each; °f which resia upon springs of any dcs-
On morocco, goat, kid, or sheep skins, cnpi3on,and which shall not be exclusively
' ciirtied, manufactured, or finished, ifonr employed in husbandry, or for the trans
rmr. centum ad ealorem: Prpri*d,:.lhat. porlationof merchandise, ralliedtUsoventy.
the price at which such skins are usoally five, dollars, and notcxcceding.two.hun
•old shaUdciermihe their raluoj' . dwd dollars, including tho harness used
On horse and hog skins tannediand therewith, drawn by two horses or more,
dreised, rohr'per centum ad ralorem; i two dollars, . .
f. On American patent half skins, fire per Carnages of like description, when
centum ad raiorem; ■ i . rained above two hundred dollars, and not
On condficting Jtosd of nil kinds forlcon- exceeding six hundred dollars, fire dollars,
dueling rwater or other fluids, a duly of Carriages of like dcscnptton, rained
three pereentdmad ralorem; ] shore six hundred dollars, ten dollars.
.' u On winsr. made of grapes, fire cents per ricasure or .racing..rcsscls,.known .ns
- 1 1 - - 1 ~ yachts, .whether Jjy sail.or steoiq, under
On.«miSh-'m*de wholly or in pdrt of ‘he ralue of .six hundred,.dollars, five
gum copal or other gums or substances, firo
per ecn tumad raloreni;- -■ A achts valued shore six hunured dollars,
; : 0b fura of all descriptions, when made andnotcicecdingonothousand dollars, fen
op Or manufactured, Lhreo per centum ad- dollars
valorem' ■) - i ... And for eaob additional, one thousand
On clo’th and aU textilo or knitted fab- dollars in ralao of said yachts, ton dollars.
Tics oftcotten, wool, or other materials, he- . BillinrtMablcs kept for ten dollars,
foie i the. same‘has been- dyfd, printed, .Plate of gold, kept for use, per ounce
bleached, or prepared in any other maimer, troy, fifty cents.
a duly three pet centum ad valorem: •• Plate of silver, kcpL for use, per ounce
Proiidii, That . thread or yarn: manufac- troy, three cents,
and sold or delivered exclusively fpr. - Provided, That silver spoons, or plate of
knitiedfabrics, or for weaving, when-tho stiver, to an. amount not exceoding forty
• apintting and weaving for the manufacture ounces, as aforesaid, belonging to any one
'oQclolk of• Any kind U- carried on! sep- person, shall be exempt from duty,
arately,-shall not be regarded as manufac' 'slaughtered cattle, uogs, and hiieet.
tured the meaning of . thU mil I bat ; g ec . 78. And be it further enacted, That
aU ftbricrqf bottdh,‘w<wl, or other materr o nand after the first day of August, eigh
lal, whether, woven, knit, or felted, f shall teen-hundred and sikty-two; tbero shall bo
,be regarded as manufactures, and bq sub- levied, collected, and paid by any person or
jecl |to.the;,4uty ? as above,, of three per persons, firms, companies,-or cm-'
centum ad valorem; 1-; ploy ea thereof, the following duties or laice,
all diamonds, emeralds, and all other that is to say*
of three per centum ad On all horned eattlh exceeding eighteen
vqlpi|cm;.- r i , • roonlhg old, slaughtered for sale, thirty
. 0a and after the first day oT .October, cents per head.
eighteen 'hundred and sixty-two, ithero On all calves and oatilo under eighteen
'shall; be levied, collected, and paid, 1 a tax months old, slaughtered for sale, live cents
of one half of uinq: cent .per pound on all per head. • .
-cbtton.heldor owned by any person or per- On all hogs exeeoding six months old,
Sono,lcoTporatioxb'Or association of persons; slaughtered for sale, when the number thus
and duch Uxshall be a lien thereon in the. slaughtered exceeds twenty in onoyear,
possessession of: ray iperson wbomsover. ten cents per head. •
And lurtber, if any person or persons, cor- .On all sheep slaughtered for sale, five
porstiontfj.or association: of persons; shall cents per head: Provided, That, allvcattle,
remoyo, transport the same.from hogs, and sheep, slaughtered by any person
-the place pf'its production before said, tax for bis or her consumption,.shall be exempt
j!ukll{h*T6 been paid, saobiTperaonr. or;per-. from duty.
: ’soire/tCorparatioD; Oroesociktion-ofpersons, - Sea. 7'J. And be it further enacted,
. ihall-forfeit andpsy to. tbe^United States enand after the date on.which -this act;
double lhe r amount of tax, to bn recovered- shall take effect, any person or persons,
In any court having; jurisdiction thereof: 1 firms; or companies, or. agents or employes
PfovidefL-howeveTj That thb Commissioner thereof, whose business or occupation it:ts
of InUrrakl Revenue is.hereby.authorized to..slaughter.for sale any; cattle, calves,.!
to make-such'.rulcs and-Tegulations.as he sheep, or. hogs,= shall-bo required to make
may deem proper for the payment of said and rendera bsk.at the. end of each ami 1
tax at plaees' diffbrent frem that: of the eveiy month-to thg assistant assessor of tho 1
production >of said cotton: And.provided, district ..where the business is transacted, l
/urtfar; That all cotton owned and held by stating the number of cattle, calves, if any, i
iny manufacturer of cotton fabrics onilie thenumbor of hogs, if any, and the: mim
fitit day [of} October, eighteen hundred berof sheep, if any, slanghlcred, as i
and and 'prior thereto, shall be* said, with the scveral rates of duty as fixed .1
exempt.from the tax thereby imposed; - therein in this apt, together with the whole
Oni Ati .manufactarers ef cotton, f.wool, amount thereof, which list shall diarc nn
silk, worsted,-flax, hemp, : jute, India-ruh- vexed thereto a declaration of said'person,
ber, gatia^peroha,--wood, v willow, : glass, or persons, agents or employes as
Mtleijr-ware;' Uathcr, :- paper, iron,; steel, aforesaid, under oath or affirmation;in soclr
* lead, tin,‘copperi'iino, brass, gold,-silver,- manner and form as may be proscribed by
. tqhiji ivory, bone,' briatles, or in the-Commissioner of Internal Revenne,
- parl or of othec<material«r not-in ibis-act that tho-same is truo and .correct, ;hnd
otherwise provided for, i daty of threo por shall, at tho time of rendering eaidlist,
ceutuin ad valorem: ‘Trovi&ed, That pay; the full * amount of duties which have
ololfaft dyedf bleached, manufao- accrued or should accrue;’as ; aforesaid; to
-tn Ted ihto- otherfabrics; or otherwise pro-- the collector or deputy colleotor of the die-:
pared; on which a duty -ortax shatl have trict, as aforesaid; and -in. case of defuiitt
- been paid-before .the. Mme- .were so dyed, In making tho return or; payment: of the.
■pr|nted. bleached, niAnafactufed, tir pre- duties, as aforesaid, tho assessment and
; porsdj »ld'. duty or three per collection shall bo made ns in the general
centum -shall ‘be 'assessed- ocdy upon the provisions of this act required, and in case
Increased.TfiluethQi%df;: of- fraud ortevasion thopirty offending
That- on’ all olUdressed leather,-and shaU forfeit and pay a penalty of ten.doU
deet.shift* dressed ;or^smoked,. manufac- .lots'per head* for any cattle, calves, hogs,:
lnfo gl6v.es, or other articles wr sheep so ; slaughtered upon which the
;on whleh'n duty.<ar;.tax- have beeu- duty is fraudulently withheld,;evaded, or
attempted to be evodedt liVovfdd;-That
ths laid daty'or4ax/of :thr*o per centum the commissioncr of Internallßevenuo shall
shall be aoessea only om th# increased val- prescribe such further rulcsnpd regulations
Uhtionthereof f Tbat as he may for ascertain
in otimatini the duties upon artioles man* ing tho correct; number of cattle, calves,
tjACtured-wfen sold At any and sheip,- liable to be taxed under
-ofhet place Qian the place of mannfWttaw, the<provisions of ihis act. - v.-.- •
-amount - of'sales‘the ‘freight; commission, .
ami expenses of salc :
duty shall be assessed' and paidmpon tho [
nett amount after.Jbe deductions as,aforje?i|
said And provided, . /urthcr t ,lbM. printed,j
books', ratiguiines,' pamphlets, newspapers,,
•reviews, and all other similar printed pub
lication's;' boards, shingles, aiid nil,, oilier
lumber and staves, hoops, headings,,
ami limber only partially: wrought arid un
finished for chairs, tubs, snatlics, ■
lasts, shovel- and > fork hand lew; umbrella
stretchers;i pig iron,'and iron not advanevd
boyond slabs." Moores, or loops; \naps and
charts; charcoal; alcohol, made or manu
factured of spirits or materials upon winch i
the dtities ’ imposed by* tins .'act shall have
been paul; plaster or gypsum; malt;
.burning fluid; . printers ’ inkJlax . pee
.pared for textile or . felting purposes, until
actually , woven oc. .filled' uitu.j fabrics 'for
consumption ; all tlour- and.; meal made.
'fromgram; bread and- brefidHtufi*;‘pi*ari
; barley and split peas; butter; cheese; con
centrated ‘milk; lmllnm. urtho tnanufac
lure'Of silverware; brtok; lime: Roman
cemeut; draining tilefl; plarble; slate;
building stone; copper, m ingots or pigs;
nod lead, iq pigs or bars, shall not be re
garded ns manufactures wHjun thc incuiir
ing of-this net;. Provided, That. whenever,'
by the provisions of.tlus.act, a duty is im
posed. uponany.article removed for con
sumption. or sale, it- shall npply only to
Buch : articles ns are vnanufaemred on or
after Clio first day of August, eighteen hun
dred and sixty-two, and 10 such as nre
mannfacturcd and not removed from the
pIaCQ of manufacture.prior to that date. ....
AUCTION SALES,
be U Jurther enacted, Unit"
on and after the first day of August, eigh
teen hundred'and sixty-two, there shall be
levied, 1 collected, and paid on ail sales of
reap estate, goods, wares, merchandise.'ar
ticles,'or things* at auction, including all
sales of stocks, bonds, and other securiiics,
riduty of one-tenth of ono per centum on
I lie gross amount of. shell, sales, and yvery.
auctioneer making snob sales, os aforesaid,
shall at the end of each and every month,
or witlun ten days a lint
or return to thu assistnut assessor of the
district of tho gross amount of duty which
lias-accrued, or* slionld acoruo thereon,
which list shall have annexed thereto a
declaration under oath or affirmation, in
form and manner: as may be prescribed by
tfie Commissioner of Internal -Uevemie. lii&L
■ the same is true and correct, nod shall at
the sumo tunc,-os aforesaid.. pay to the
collector or deputy collector the amount of
duty or lax- thereupon, as aforesaid, and m
default thereof shall be Subjecl to and pay
a penalty of five -hundred dollars. In at!
. cases of- delinquency in making said list
or payment ‘ the 'assessment aud.collection
shall be made in the manner prescribed in
the general provisions of this act: Provided,
That no duty shall be levied under the pro
visions of this section upon any sales by
judicial or executive officers making auc
tion sales by virtuoof a judgment or decree
•of any court, nor to public sales made by
executors or administrators.
CAB&IAGES, YACHTS, MLUARD-TABLE3, AND
.Sec. 77. And be it further enacted, That
from and after the first day of ilay, eigh
teen hundred and sixty-two, thore shall be
levied, collected, and paid, by any person
or persons owning, possessing, or keeping
any carnage, yacht, and billiard-tabic, the
several duties or sums of money set down
in figures against the same respectively, or
otherwise Specified and sel forth in schedule
marked A. -
ft AI bftO* I>S, AMAH U 0 ATS, AK|t>‘ 11V - DOATSf
,Scc. §O.. And.bc- it ,/VriAlr, lhat-|
ou'and after the first.day :ofr Augu^f r . cigli-,;
teen hundred and sixly.-iwo, ouy person or .
persons, firnis. compatm'flj Or corporations,
owning or possessing, or having the care •
or management of__any railroad or rail-J
roods wpeih ifbicb- is:uaed.as .a-pror
pcllihg-ftowfry' or'of any gteintii bnar qrbtner
vessel propelled by stearti porter shall be
subject; to iiind- ;pay • a dpty qf-.ihree; por |
centum on the gross amount of all-there- i
ceipts of such railroad or railroads or
steam vessels for the tron6porttiih»ii:'>f pas
songers oyer and upon. IhciSauu-. and any )
person or firms,cop)pap*’?vvr
porations, oivuing or possessing, urjhayiug
the'earo dr management of any railroad
or'l’aUrdads Vising «hy ' ; dl!herip'»wpr than
steam‘thereon, or owning, pdssi*s«titig L or
having• ll»e care or- nmnagoincnt «i any
‘ ferry-boat, .or vessel used; jfis.fi. ferry boat,
propelled by,.steam, or.lotfree.povv'q', i shall
‘be subject to.and pay a r duly of one and a
half* per ci'hiura upon tho gio.-s receipts,
of-such railroad or ferty-boiiv
tivcly: • for the transnortntion oi pnssen
gore- ..over and- railroads,
sioumboats,, amt ferry-boats, respectively ;
mid any ptrspn or persons,.firms epenpan
des, or corporations, owning, posse.-sing, or
having ! the cafe or management of any
bridge authorized by lkrt to receive foil
for the* transit of beast*,' car
nages. teams, and frcight-oC ,any--descrip
tion over such bridge, shall be .subject to
and pay. a of threo.jper centmiiofi tbo
gross amoupUof all their* receipts of every
description. AndtliO owner,‘possessor, or
person or persons having tiifi’ care and
management of any ’such
boal. ferry-boat, or other vessel, m-hridge,
ns aforesaid, shall, within, five.days after
the ond of each and every month, commenc
ing as hereinbefore mentioned,.make a list
or return to t.ho assistant assessor of the
district within which : BU.chjowlifir,‘ pos
sessor, company, -or corporation imiy have
his.or.ila- place of -business, or where any
such railroad, steamboat, forry-bout, or
is located orbelongSjlrespf’ptively,
statiug,the gross amount of finch feceipts
for the momh next preceding, which re
turn shall be verified by tbo oath or atl'n ina
tion of such owner, possessor, manager,
agent, or other proper officer,- in ihc man
ner auJ form to bo prescribfed'from‘time lo
nnio by the Commissioner !of Internal
bevenue, and -shall also,- moothlv.' at the
lime of making truck return,! pay; 10 the
collector or deputy .collector iof ifio dis
trict the amount of duties which have nc
cruod on such moQth afore
said; and in case of neglect refusal to
make said lists or return space of
five days after such return should be mndo
as aloresatd. the assessor or assistnut- as
sessor shall proceed to estimato-the.amount
received and the duties payable thereon,
its hereinbefore provided in other cases of
to make return for purposes
ot assessnnmt: ami for the: purpose of
inakiug such assessment, or-of nsceriiitn
iug the correctness of any suchireturn,
the books of any such person, company, or
corporation shall be subject 10 the.inspec
tinn of the assessor or assistant assessor
onliis demand or request therefor and in
of neglect-or refusal to pay ibe dunes
as aforesaid when the same been ascer
tained as aforesaid fur. the space: df fire
dajs after lUe same sliall have becouv; pay*
able, the owner, possessor, or penfon hav
ing the management as aforesaid, .shall
pay, in addition, five per centum:'du the
amount of such duties; and for utiy at
tempt knowingly to evade Ibe payment of
Mich duties, Urn said owner,-possessor, or
person having the care or m&nagetuent ns
aforesaid, shall be liable to, pay ajieimliy
of one'thousand dollars for ' every Such at
tempt, fo be recovered as provided in ibis
act lor the- recovery of penalties: and all
provisions of this act m relation to liens
and collections bv distraint not mcompaii
ble herewith shall apply tq this section and
the objects therein embraced: Jjrqvided,
That HlPsucb persons, companies, sml cor
poruuous shall have the right to add the
duty or tax imposed hereby to then' rates
of tare whenover their liability thereto
may commence, nnv limitations which may
exist by law or by agreement w|tb. any
persou or company which may have paid
or be liable to pay such fare to the contrary
notwithstanding.
RAILROAD HONDA.
Sec. 81. wind belt further reach d- lhal,
on and after the first day of July, eighteen
hundred and sixty-two, any person or per-,
sons owning or possessing er baviug the
care or management of any railroad com
pany or railroad corporation, being in
debted lor any sum or sums of money for
which bonds or oilier evidence of|. indebt
ednesS’have been issued, payable in one or
more yems after dat-o, upon which micicst
i3,.0r shall be, stipulated to be paid; or cou
pons representing the interest- shall bo or
shall lnivc been issued, to be paid* and all
dividends in scrip or money or rsums of
money thereafter declared tfuo or payable
16 stockholders of any railroad: company,
as part of the earnings, profits, or gaios ol
said companies, shall be subject to and pay
a duty of three percentum <on tbeamounl
of all such interest or oouponsor dividends
whenever the samo shall bo paid; and said
railroad companies or railroad corporations,
.or any person or persons; owning, possess
ing. or having the care or management of
auy railroad company or railroad corpora
tion, are hereby authorized and required to
deduct and withhold from all payments
made to any person, or.persons, or party,
after the first day of July, as aforesaid, on
nccouat of any interest or coupons or div
idends due and payable ns aforesaid, the
said duty or sum of three per centum; and
the duties deducted ns aforesnid, find cer
tified by the president to tho proper office?
of sanl company or corporation, Bh'ill bo a
receipt and discharge, according to.-the
amount thereof, of said railroad companies
or railroad cprporatioos, and the, owners,
possessors, and agents thereof, on dividends
and on bonds or other evidences of Jhetr
indebtedness, upon which 'interest or cou
pons are payable, holdon by any person or
parly whatsoever, and a listor return shall
be mode and rendered, within thirty days
after tho tiilio fixed when said interest or
coupons or dividends become due or paya
.blc,:nnd as often as every six months, to
the Commissioner of Internal .Revenue,
winch shall contain n true and faithful ac
count of the duties .received and chargca
-ble;' ns .aforesaid, during; tho tiroo when
such duties have accrued or should accrue,
aod rcmiuning uuoccouptcd for; ntnl there
shall be annexed to every! such list or.re
turn a declaration under oa{lior affirmation,
in mauneruud form as may bo prescribed
•by tho Commissioner of Internal Revenue,
of the president* treasurer* or som.6 proper
officer of said railroad company or;r:iilrood
corporation, that the same: contains a true
add faithful account'of the duties:?o with
held nud received during tho »mo when
such duties have accrued or should accrue,
and not. accounted for, and for any default
;m makfngor rendering of* such list, or re
turn, with declaration annexed, qs afore
said, the person or persons owoinp, pos
sessing, or having thecare or management
•of"such railroad company or railrpud. cor
.poraitou, making such default,,shall for--
a penalty* tho suro.bf.five hundred
dqllars; and nn cose of any default in rep.-*
denug said list,'or of any \ default in pay
ment of the duty, or any part thereof, ac
cruing orwhicbi-shouldiacpruc, the assess-,
meat aud collection shall be made, accord
ing Co tho-general provisions of this act.
TSIIST COMPANIES, SAVUiOS INSTITU
TIONS, AND TNSUKASCEI COMPANIES.
Sec- 82- Andrbit if further enqcted } That
on and after the: first day of July, eighteen
hundred and sixty-two, ii there Shall bo
lovied, collected; and pauli by all .banks,
trust companies, and savings institutions,
and by all fire, marine, life, inlands stock,,
and' mutual- insurance 1 .companies,, under,
whatever style or - namo known or called,
of the United States or Territories, specially
incorporated or existing - under < general
laws* or which: to ay. bo hereafter incorpo
rated or exist as aforesaid, lon all dividends
in scrip ’ or money thereafter ■declared due
er paid to stockholders,;.tai polio/=holders,
dcpQSitprs as L part ef the wning^,
panics, baring? institutions, or insurance
companies; ntxi'oa Ml* sums udded-lo their
sprplusor contingent funds a dulv or three
per centum: .Provided, Xlmtlbo duties, upon
thu. dividends of liftx insurance companies
shnlluot be deemed due, or to be collected,
until such 1 shall he pavnble by
such companies! Aid said banks, trust
companies; savings ldstitntions; and insur
ance companies arc hereby authorized and
required to deduct and' withhold from all
payments made.,to any persou, persons, or
pxrty 5 on account of auy dividends or sums
efraoney "that may, be. due aud payable, as
nforesaul, after the first day of July, oagh-,
teenJmndred aml.sixiy-Lwo. the said duty
of three per contum.: And a hst*or return
shall be ntude- and rendered within thirty
days after tho-ttiuo fixed when sueh divi
dend® ortfunis of money shall be declared
due and payable, and as bfton'as every six
mouths to the Commissioner of Internal
Revenue, which shall "contain a true and
faithful' account'of {fie amount of - dimes
accrued, or which should'accrue from time
to time, ns the tune when
such duties remain-unaccouuted for, and
there shall be annexfld to.every such list or
return a declaration, "under oal h or aflirma
lion, to bo made in form and manuer as
'shall be prescribed by lhe'Commissioncr of
Internal Revenue, of‘lhepresident, or some
other pr6per officer of said bank, trust
company, savings institution, or insurance
company t respectively, that the same con
tains a true and faithful account of the
duties which have accrncd or should ac
crue, and not accounted for, and for auy
default in the delivery of such list or re
turn, with such declaration annexed, tho
bank, trust 'company, savings institution,
or insurance company making such default
shall forfeit, us a ponalty, the sum of live
hundred dollars.
Seo. 83. And. be ib further enacted, That
any person or persons owning or possessing,
or having'the care or management of any
railroad company or railroad corporation,
bank, trust company, savings institution,
or insurance company as heretofore men
tioned. required under this act to make and
render any list or return to tho Commis
sioner of Internal Revenue, shall, upon
rendering the sause,;pay to the said Com
missioner of Internal Revenue the amount
ot the duties due on such list or return,
and in default thereof shall forfeit as a
penally the surn of five-hundred dollars;
and in cane ot neglect or refusal to make
such list or return as aforesaid, or to pay
the duties asaforesaid, for thirty days alter
Jbe time when Bald list should have been
made'aiul or when said duties
shall have becomo due aud payable, the as
sessment.and collection shall be made ac
cording to the general provisions hereto
fore prescribed in this net.
Sec. 84. And Ik i t\ further enacted , That
on the first day of October, anno Domini
eighteen hundred and sixty-two. and on
the first day of each quarter of a year
thereafter, there shall be paid by each in
surance company, whether inland or ma
rine, and by each individual or association
engaged in the business of insurance from
loss or damage by fire, or by the perils of
the sea, the duty oft one per ccatum upon
tho gross receipts for premiums and assess
ments by Buch individual association or
company during tho quarter then preced
ing; and like duty; shall be paid by the
agent of any foreign insurance company
having an office or'doing business within
tho United States, j
And be ip further enacted, That
on and after tho first day of October next,
and on tho’first day of each quarter there
after, an account shall' be made and ren
dered to the Commissioner of Internal Rev
enue by fill insurance companies, or i heir
associations or individuals mak
ing insurance, except life insurance, in
cluding agents of all foreign insurance
companies, which shall contain a true and
faithful account of the insurance made re
newed, or continued; or indorsed upon any
open policy by stud companies, or thoir
agents, or associations, or individuals dur
ing the preceding quarter, setting forth the
amount, insured; and tho gross amount re
ceived, and the duties thercou
under this act; amlitherc shall ho annexed
to and delivered with every such quarterly
account an affidavit; in the form to bo pre
scribed by the (jooumssioner of Intoriml
Revenue, made by ono of the officers of
said company at association, or individual,
or by the agent in the case of foreign com
pany, that tho statements in said accounts
are m all respcotß just and true; and such
quarterly accounts} shall be rendered to
the Commissioner of Internal Revenue,
within thirty days after tho expiration of
the quarter for which they shall be made
up, ami upon rendering such account, with
such affidavit, as aforesaid, thereto annex
ed, the amount of the duties duo by such
quarterly accounts; shall bo paid to tho
Commissioner of Internal Revenue: and
for every default >in delivery of such
quarterly account, with such affidavit an
nexed thereto, ..or in the payment of the
amount of duties due by such quarterly
acoount, the company, or agent, or associa
tion, or individual. l making such default
shall forfeit and pay, la addition to such
duly, tho sum of live thousand dollars.
SALARIES AND TAY iOP OFFICf.UH AX!> I*6ll
- IN TUB SERVICE OF THE UNITED
STATUS, AND VASSrOETS.
Sec. 80. And be it further enacted, That
on and after tho first day of August, eigh
teen hundred and sixty-two, thore shall bo
levied, collected, and paid on all salaries of
officers, or payments to persons m tho civil,
military, uaval, or other employment or
service of tho United States,' including
sonators and representatives and delegates
m Congress, when exceeding tho rate of
six hundred dollars per annum, a duty of
three per centum on the excess above the
said six hundred .dollars; and it shall be
the duty of all paymasters, aud all dis
bursing officers, under tho Government of
the United States, or in the employ thereof,
when making any payments to officers.and
persons as aforesaid, or upon settling and
ftjusUog. tho, accounts of such officers and
persons,;to deduct knd withhold the afore
said duty of three .per centum, and shall,
at the almo time, make a certificate stating
tho name >of the’officer or person from
whom such deduction was made, and tho
amount thereof, which shall be transmitted
to the officoof the Commissioner of Internal
Revenue, and entered as part of the inter
nal duties; aud the pay-roll, receipts, or
account o{ officers j or persons paying such
duty, as aforesaid, shall bo made to exhibit
the fuqt of such payment. ..
Sec. 87. And be\ it further enacted, That
for every passportussued from the office of
tho Secretary of State, after tho thirtieth
day Of Juno; eighteen hundred and sixty
u*o, there shall ho paid the sum of three
dollars; L,which amount may he paid to any
collector appointed under this act, aud his
receipt therefor* qhall bo forwarded with
: the application for such . passport to tho
office; of f tho Secretary of State, or any
agent appointed by him. ? And the col
lectors, shall account, for all. moneys re
ceived for passporis in the manner herein
before prbvided; and a hko amount shall be
paid for every passport issued by any min
ister or consul of:tho United btates, who
shall account therefor to thetreasury.
•ADVERTISEMENTS, 1
' See. 88 ..Andte U'/ur(her tnacled. Tbit
i on ami after the first day or August, eigh
teen hundred and ;sixty-two, there shall be
; collected, and paid by any person
i persons, firm, for compauy, publishing.
::a»y newspaper, magazine, review, or other
literary, ,icieutifiji, or news publication, is*
sued pvrtodicaUy7 on the gross receipts, for
all advertisements, or all mattera-for tho
insertion; of which in said newspaper or
oilier aforesaid, or m extras,
supplements, sheets, or fiy-leaves accom
panying the same, pay is Required or re
ceived, a duty ofi three -per centum ; and
the person or persons, firm or company,
owning, possessing, or baying tho care or
.management of stiy and every such news
paper or other. ; publication, as aforesaid,
shalimakea list or return quarterly,- com*
meaning as heretofore mentioned, contain
ing the amount, ofi receipts; as afore
said; and the amount of duties irhich iiave
mw-
wttj-ttBJ render. 1 1 huj uamBL'.GT
the assistant assessor of the respective dis
tricts wfcehUueh rc
v iew, or other .literary, or newj publication
is or
turn shall bare dtciaxatxpn, m
dor oaifi or
ing io ihe taanrfeV and-form b©;
from time to’tfme prescribed-'t>y > tne', :
missioner of Internal •Ret'etoite,' of thd own
-er, or baviDg*he*care' or
management ofßiioh newspaper, magaiine,
review, or other publication; as" aforesaid,
that the same is tru'C and
also, quarterly, and" at-t!ie,fiine oTtanking;
.Said'list or pity. jiVCbe, coUectoCi.br*
deputy collector of the district,:os ; nforo-..
said, the full amount of .said duties ;.:And<
iu c.'isr pf.negle.Qt or refusal toicomply with
any of the provisions contained-in this sec
tion, or to niako and render haid-list or re-;'
turn, ns aforesaid, .for the space of* thirty
days after the time when said listorrbttirii"
ought to have been rnade, as aforesaid, the
assistant assessor 1 of i thfe 'rb&jfective dis-.
trictsshail proceed to estimate Ihbdfltles,*
as heretofore provided in-other-cases of*de
linquency; and in caso, of.neglect or re
fusal to paythc duties, as aforesaid, for the!
space of thirty days after, said duties .be
come due and payable, said owpor, possess
or, or person or persons lutving the care or
management of said nowspapeYs or publi
cations, as aforesaid, shall pay, in addition
thereto, a penalty of five per centum ou tho
amount due; and in case of fraud or evas
ion, whereby the revenue is attempted to
be defrauded, or tho duty,'withheld, said
owners, possessors, or person or persons
having the. care or management o r *aid
newspapers.or other publications; as
said, shall forfeit and. pay- a -penalty of five
hundred dollars for each o»>n p, .'y or for aiiy
sura fraudulently unaccivftMfld lor; and all
provisions in this art < elation todjens,
assesßmeulai and collea ou, hot incompati
ble herewith, shall apply to this section,
and the objects herein embraced: Provided,
That in all cases where the rate or price of
advertising is fixed by any law of the Uni- 1
ted States, State, or -Territory, it shall- bo
lawful for the company, person or person's,
publishing said advertisements, to add the;
duty or fax imposed:by to lhc price
of sqid. advertisements, any law, as afore J
said, to. Uic. contrary • notwithstanding:-;
Provided,-fai'thcr, Thai the receipts for ad
vertisements to the amount of onetbousand 1
dollars, by any person or -persons,’ firm, or'
company, publishing any ne\vspaper } magii
ziue, review, or other scientific,
news publication, issued"periodically, shall
be exempt from duty: And provided,Jurlhcr,
That all newspapers whose circulation does
not exceed two thousandoopies shall be ex
empted from all taxes for advertisements^
tiICOUB DDir. ' /
See. And,be it /urihet enacted, That
for the purpose of modifying and re-enact
ing, as hereinafter provided, so touch of an
act, entitled “An act to provide increased
revenue from imports to pay interest ori !
the public debt, and for othpr purposes,’’
approved fifth of August, eighteen hundred
and sixty-one, as relates to income tax:
that is to say, sections forty-nine, • fifty r
(except So much thereof ns. relates to tho
selection and appointment of depositaries,j
and fifty-one, be, and the same are hereby,
repealed.
Sec. 00. And be it further enacted, That
there shall be levied, ‘collected, 'and paid
annually, upon the annual gains, profits, or
income of every person residing, in. the
United Stales, whether derived from any,
kind of property, rents, interest, dividends,
salaries, or from any profession, trade, em
ployment, or vocation carried on in the
United States or elsewhere, any
other source whatever, except asf'hereinaf
ter mentioned, if such anq|ial gains, profits,
or income exceed the snm.of six hundred
dollars, and do not exceed’’tho sum of ten
thousand dollars, a duty off three per cent
um ■ on the amount of sucu annual gains,
profils, or income over and above the said,
suut of six hundred dollars; if said income
exceeds the sum of ten thousand dollars, a,
duty of five per centum upon the amount
thereof exceeding six hundred dollars; and
upon the annual gains, profits, or income,'
rents, and dividends accruing upon any
property, securities, find stocks owned in
the United States by any citixen of tho
Uoited States residing abroad, except, aS;
hereinafter mentioned, and.not in the em
ployment of the Government of tho United
States, there' shall be levied, collected and
paid a duty of fivo por centum. -
Sec. 01. And be it further enacted, .That,
in estimating said annual, gains, profits, or
income, whether subject to a duty,.aa
Tided in this act, of three por centum, or, of
five per centum, all other-national, Statej
and local taxes, lawfully assessed upon the
property sources of incomoofany
person as aforesaid, from which said annual
gains, profiisior income of; such person- 1b
or should be derived, shall' be first deduct
ed from the gains, profits, or income of .the
person or persons who actually pay the
same, whether owner, or (tenant,, and nil
gains, profits, or income derived from sala-.
rics of officers, or payments -to persons in
the civil, military, naval, or other service
of the United States, including' Senators,.
Representatives, ond delegates in Congress,'
above six hnndred dollars, or derived from
inlercst or dividends on stock, capital,'or
deposits in any bank, trust company, or
savings institution, insurance, gas, bridge,.
express, telegraph, steamboat, .ferry-heat; ;
or railroad company, or corporation, ojr-on ;
any bonds Qr other evidences of indebted
ness of any railroad company or other cor
poration,' which shall have been assessed
and paid by-said banks, trust companies,
savings institutions, insurance, gas, bridge,
telegraph, steamboat, ferry-boat, oxpress,'
or railroad companies, as hforesaid/'br de
rived from advertisements, or on any iuii-'
cles manufactured, upon: which specific,
stamp, or ad valorem dutiesshallbaye been
directly assessed or paid, shall also be de
ducted ; and tho duty herein provided.for
shall bo assessed and collected upon tho in
come for the year ending- the '•thirty-first
day of December next, preceding lhq tun6 r
for levying and collecting said duty, that
is to say, on the first day of May, eighteen'
hundred and sixty-three, and in eaclv y.ear
thereafter: Provided, Thai upon ■such’pqr-;
tion of said gains, promts, or ;income,
whether subject to a dutyasprovided.in
this act of. three rper. centum or . five- per
centum, which shall be derived from inter-’
est upon notes, bonds, ordther securities of
the United States, v there?sball : be'levied,
collected; and paid a duty’; not :exceeding
ono and one-half of onc per centum, any
thing in this act; to; (bo’contrary notwith
standing.. . :',l
-Sec. 92. And be_ it t further, enacted,
the duties on incomes herein imposed.shall
be due'and paynble’on or before the tbirti
fth day of June, in the year eighteen' jiqp
red and sixty-three, and ;in.each year
thereafter Tuntii; and including the year
eighteen hundred: and sixty-six and no
longer; and to any sum or earns anhaaUy
ddo and unpaid for thirty days after tho
nbirlieth of Jnne, as'aforesaid; and for ten
<iaya after demand thereof by the.colteclbr,
there shall be levied, In addition thereto,
’the sum'of five per centumoti tho amount
of duties unpaidj .as a ’pcnaUy, except. from*
the estates of deceased and ihsolvenf'per
sons ; .and if any person 6? persons, or par
ty,liable to pay such duty, shall neglect or
Vefuse to pay the-same, the amonnfc due
shall be a lien in favor of the United Stales
from the timp it whs'so due until paid; with:
tlie interest, penalties, and costs that may
pecruein; audition -thbrclo, Upon UU 'the
-property, to property, stock’s,
■securities, and debts ;of [every description
from which; the .incomo j upon which; ; sai*d
dpty is assessed, or levied. -sbitiUlmve her
erned or may or should ln
fault of the payment .htisaid-dnty for'the
space of thirty days, after tho same shaU
have become due, and bfl dcmanded, as
aforesaid,'said lien maybeenforced by dia
traint upon such -property:righ(s to prop
erty, stocksjjsecuritiesjandcvidences of
debt, by whomsoever and for this
; parpo3c tbQ CommiBslouorof lDtcrnalßev- :
; eune, npoa'the certificatebf the collector or ,
. deputy collector ihajtjm<Ldutj.ia.due. aptf
unpaid fqrtheyp^
ttict; duly ginn ed the Urj pfapeh “duty;
-andmonner*
to be!prescribed*.bjr said Comnjxgsiouqtv'of '
underlie idlrebiiQdsVff
tho S&'rtefaiyoHhe Treasury, and by'vir
tue- ofsucti warsaijt-tfteremay-be levied on
such prop&iftvrights!
BccuriUes», i
sunf,
raut, over J Vfidi said annual
duty, I ini«cst»,^ii4 t ,penaUjv forvnonvpaya
ment,! sufficient for theTfees and expenses of
such 'in all cbfees of aa;.
.aforesaid, .the th6 J
‘collector or deputy collected- the sale;'- 3
‘shall a give! title-, to 'the purchaser, of, all
tifjej and interest of such delinquent,
An and toi such property, whether
;erty bo; real or* personal r and' where the
isubjcct bf sale shalhbejstocks the certificate
<>f said sale shall _aqthprUy (I Mid
company,
•'or td‘record .on ,thei;,
hoots tho;pflme.maliiicE3isaf^‘
.hy;.thc:p?TBon« or >-
party -holdjiag.the samo,tO'isBue ;neW'Cer»
lificAies -of stock - ih ! licu 6f any
or prior certificates, which shall
‘be void, whether cancelled or not;.and, -
said 'cortifidittes of 'aale'of'llie coHectbr or.
deputy collector; whore the subject'of "sale'
ehnll be • securities- or‘other evidences i»t _
debt, shalL'be good and valid recoipts td 1 •
the persqn or.party holding thc came, f a 9 ;. !
against any person ‘or persons orjotfiet^* l '
party holding, or hlAiming to hold,.posses-/ i.
sion of such securities or other- ovidenoes ••
of debt/ ;
Sec, OS'.! And be'iJ/uTther cjiacttd, That.
it shaU bOi tie.duLy of all persons of lawful * -
-age, and all guardians and trustees,Wheth'r\‘-,-'
ersuch'trusses.atQjb by.;.7irluebf thcir“ir
bfficeias.eiecuiorsjuadmihistratorsjj or other* 4 **
fiduciary-capacity, 14 to, make thß" ;'
list or BCheauibj&s'prbvidedJu; tlus.actjrib.ni
the proper officer..of- internal ‘ 3
the amount- of his or her income,’or the in-’, 1 L
come=of persons K
..held in ti-.pst as aforesaid, according ;■
requirements hereinbefore stated, 1 and in -
case of neglect pr' refiisad to make euchre
turn, ’ tfiei! assessor, or-- assistant--assessor 4
shall assess : the anJouit of ins, or her in-' '!
and [.proceed-thereafter to 'collect (the a »
duty: thereon in tho stuhb manner as is'pro i . t (•
vided for in other-caste/of neglect 1 and rcrl
fusal to furnishritsis or schedules in the/. --
general provisions'ofctliis act, where-noE f*
Otherwise 'the flssistiihf'j,
assessor: may ujcreasq the amount of the .i u
Tist. Qr. return Of any party - ~ •
return, if he shall bcutitiafied that the.same .
.is understated': Provided, That any.; party v •
.in his or fier owabebalf,! or as gnarditm or-’
trustee, as aforesaid,-shall be permitted to , ;
declare,
and manner of which- shall. be-prescribed *.
by tho Commissioner Of. Internal Revenue,...
that he hot pbssesscd of an in-... . -
come of six hundred dollars, liable to bo
assessed: according to tho provisions of this
act,'or that.'he'jbr 'she ‘has been .assessed,
elsewhere’and.thesarae yeftr foran income
duty, under authority of tho'United States,- ; v.
and shalljthereupbn be exempt frbm.an in- , •-
ccTmedaty ; or, if the list or return ofnny =
party Bhajl-bave-been'iricreased -by the as- ; '
sistant assessor, in ns aforesaid,
he or she may be .perrniljed to declare,-as
aforesaid,’ the 1 amoont/of jbis or her, annual'
income, amolintjheld in trust, aa
aforesaid, jiiahls -,.*
said, and ihe same so'declared-shall bo re* 1 ,
ceivcd as the kum'upon' which duties.nre to
be assessed, andicollccted; - ■ ■ •• - •
[ACf TO BE' CONTINUED.]
JISER CitsiJVT T*ll£*OßB. 1 1
' UkNRt G.'IIALB i CO/, >
I to Jauea C. Watt,)
Ars doit receiving their Summer Stc-cfc, eomiimJHg;, J '‘
er«rj variety of goodaailapted toraen and bqy^irwv.p;
which, in extent, choice tasteasdpri&nfttllirOcxpare
latorably with any In thetrada;; ‘j :
. KrcDcb. A'mericanand WMt’or iCagUD'dClotiu/ot, .
the heat makes, of -emyshado'Ezid very ’; ’
Urge Maertmenl;. Cuiiznoreß - and -Dofakurt: .-{taper if
Rlack/TtviiqU Ix/eaklnr,. Super Black • ErencgCawl- '
-meres; Fancy Cassiwcres in every variety:;u}bb*li.-^.
■ Uladt uud Fancy Cassimereid Silk tdixbd ,; •
,ol every shade and color/ ‘ '/
.-V KS’riNGS—Fancy Silk and Batinf -V«Un«i m - ?
Bilk
and .KaofjrSilk White /-'■?
6*Un Ventings. i '' *••••-;
U -Almi,' <J?eryvai'i>*ry or "BiUib'«a';o*»ata;- :\“ : ;
!.|ikewUfl a Very chok-e eefectiouof • l
adapted LA gontlemon’s wear..■ V --
" SolicUlujf.an. . early cnlj; from. .oarTrknds aiidfthe> ; ? :-V
any -orders entriuted to oar - pine wilt ;meet, ;4-vr
with, prompt attedtldb and paucCuality in all '.cases/ ' , r
.. IIKNiiV G; iIAhE frOOu Merehant TaiWr*; -
- ...Gor. Penoand St. Gldirjitteeo.'- ■'.'f
niSSOMjVTiOiira', sc.
BISSOXiIiTibN.OE.EARINEKSHIP.
—•Tbs partaerabip heretoJbra.existing betvMn
JOSHOA'JiUODES and JAB. D.YKRNKR J* Jhi*r t ~~X,
day dliaoW«?d l»j mutual consent. Either partuur- .’7 ' .
.jriil uaothe nametJfth&'flrmlß'ftetlliijcup Oie’buaf- Z.^K U
l«w.! *. i> : i -JOSHUA- MODES,* - i -- **
. u-'rj:.. JAUES-0.-VEBKEB.
' tnjrpjiripg from Ibe Bie*iqg.Business,J.chttr»._f,.J:,
luUy recommend mj formrr partner tomrJrienda ,r
. *vStv* j>bi*nc; ja&esd; tEiwrr.-; * -
> j (JSHUA RHODES, (successor I to '-' y t
O Bbodea i 7eni«r,) will etmtiuue tlrt BUEWINU • 1
aud M ABTING. BUSINESSat-tUw old stand, corner - »
Alley, and respectful! j.'l ~i
JwHcitua continuance of tbppublic patumagu solid- L ”
wulW kjslo’fc'cduh'tKoTalo'flrib.
..... i • /; • • -JOSHUA/'RHODES.' . v-v
Jaly-lflt r W»; , -•» - -f
fjEn'Mjro iXtmcnijrEis; y
i.WlLSb.vjj
| iSciwinj? Mctchmes, y
.Ho;q,,FirTH^iußET ) i>msp\rßon, ...»
| i ‘A&anltJ lEffin/tYeiauitadi (flw ’ ’ ' . '.'v
• 0 KITE U. S:tAI'KS .FAIR'- ' •
;]fori therYeairs lKJBi]JHsp'atti ./'I
of ty.ouojaiouuiFß.soLaiti nit ui
■'V .! DWTED STATE-V, ■; ■ i I'i ‘
MOIIRTIIAB 10,009 BOMJTnEPAfiTTIiAB.
w.<.s»r to «i» piiitt imxeurt *• wUmoh*v-"*'
lUPItOVBl) BKWIHfUlAOnitlt U-BBDOOED V,
PRIGKW| -with iccnjawd'cooflddilc® oldtsin'erita k>
the ind«tibliij.t)ie'Fkniny Bowing Jdnubtiii' , •
B3W-ib U*ef it does Weil on the’thickest wjd-' ■
Uilimwt'fthHiaVniakoa the lbck-atitch impossible to
•QniwTel. alike.bn tbpth eiilfsj ls«itnpVftn«dns|rne*
tion, niorp apeedy lij movement, andfmoredanblo '-l j
-than any other"mnehiaoc- ... di
Oraxlnn; givtag prtcea-and description ;ot r -Hi- v - '
‘cldnH furbished grsHa, on J in pirsbwctf':
"by ' :ii /' ' j.? '*•■■■
Ivory -Machine Varivitod for throe - v
- y ~ 0; : r ~ yfe ii\M arguj CO!
.... .
WILLIAMS AOBVIS* oscqai]lc<i dinU^tirntdf,^|
HACITISJXS.
:. Stl*irocra f |JoV'lf ( FrSTli BtC5^T,
•* ;:" i W 'V; V‘ /,' '*' L ‘pn , rsßtmani > i i Ji',
Theeo.ALtehlnM witl do all kinds of ■werk» aud' art • ” i
warranted *oti/Juyt it> jnpairjjne joarlwitlioptaay •:■ i?
Cbarget ; ■'• /..■ : >,
. .. .; 5 'r; /• ULLW.-"STBAIH A cp. t
1 J SPECUiNOTIOE. "
* Let the public bo perfectly -aarored tU*t they may ;' ■*.'
buj-*oime;\VUiLMMS.* 0*713’ MAOUIKK '
with a»mßphjimpasltj % sl.«ojjtravirhvttDotvidi* i‘-”~
■toning ftw grata mftatatovaoti pnrportlog Co «&.•
antktffroaltDeGforeir'A.Saltcf SevinjcHacbioe Co* ■
>Tbrttteof Irtopplaffpemu trom’aslbgY, "I
thcttrmachine*,'wb*ntheycannfttrtopt3;from«eU-;/ v*
Mg thixa. U prc-potteron*. -Thii .Iftcliitt# wt» fat* -*■ •
«nted Te&.J3»iBoL v W+'ptVJpit* ft>toward cat? ftrKm r i
*eitA a fiecftp*lfojfita« 4 who can point out ccoelngiei;- '
cate where* portoa ttf wLontwonarpwldaJlachiiio.:. - -
haTobeAWtngaU* (topped irora-ariae it, or haw ,’ J
to raj 1q acj partr.-. AGXJtIS WANTJKIh .-• •■’ ■*• U
: Wit , LILL&I.SZ&AIir ACQ.v<. '0 -
: mJ Cr«ah «l»,-Qilt<raxV'«'leljrAicd
Li-ind of Sardiees, 4»i2u*ffasiilr
Grocery Store Of . v ."-'- • ' ,
• ' - i JOflN
! • V- flend.irf«| - -
CUtfittvK m '
VXvptrind ba^s.^ait 1 received a &«h nloU' " ’
•IiO t '<bo|Ctt U*i»yT».
vbcleflile •iid.r«taiUt •h* family;Grocery Stars of -
JOHNrA. RKKaflAWr’ -
loS? 4- •*<amwr&»wtyiuid fUfcditfe» u ’* '
XT 0. 1-ANI) JlEoa lOtukEKElj: si- ! ’
bcM iM put MfojAjillr n. v ]B kil7?ȣ> '
•-jig» I ‘ corotr,l,li^ri>cJHSf l | g MnTO'.',,
T?X'f HA i’Aitli,y, i'wju K.—’Zi bßia. ■ -
■+A hand mi JoW: ; ux 5
p,L& i-w.*: ./ JAB, DAIZU^L- *£05*., T' -
\ ■;! *K'■:■'.-■■.:■>